Постановление Президиума ВАС по делу № 16324/10

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ПРЕЗИДИУМ ВЫСШЕГО АРБИТРАЖНОГО СУДА РОССИЙСКОЙ ФЕДЕРАЦИИ ПОСТАНОВЛЕНИЕ от 5 апреля 2011 г. N 16324/10 ǷȘȍȏȐȌȐțȔ ǪȣșȠȍȋȖ ǨȘȉȐȚȘȈȎȕȖȋȖ ǹțȌȈ ǸȖșșȐȑșȒȖȑ ǼȍȌȍȘȈȞȐȐ Ȋ șȖșȚȈȊȍ ȗȘȍȌșȍȌȈȚȍȓȤșȚȊțȦȡȍȋȖ ǷȘȍȌșȍȌȈȚȍȓȧ ǪȣșȠȍȋȖ ǨȘȉȐȚȘȈȎȕȖȋȖ ǹțȌȈ ǸȖșșȐȑșȒȖȑ ǼȍȌȍȘȈȞȐȐ ǰȊȈȕȖȊȈ Ǩ Ǩ ȟȓȍȕȖȊ ǷȘȍȏȐȌȐțȔȈ ǨȔȖșȖȊȈ ǹ Ǵ ǨȕȌȘȍȍȊȖȑ Ǻ Dz ǩȈȞȐȍȊȈ Ǫ Ǫ ǪȈȓȧȊȐȕȖȑ ǭ Ȇ ǪȐȚȘȧȕșȒȖȋȖ Ǫ Ǫ ǬȍȌȖȊȈ Ǭ ǰ ǰȊȈȕȕȐȒȖȊȖȑ ǵ Ƿ ǰșȈȑȟȍȊȈ Ǫ ǵ DzȖȏȓȖȊȖȑ Ƕ Ǩ ǴȈȒȖȊșȒȖȑ Ǩ Ǩ ǷȍȘȠțȚȖȊȈ Ǩ ǫ ǹȈȘȉȈȠȈ ǹ Ǫ ǹȓȍșȈȘȍȊȈ Ǫ dz ǽȈȘȟȐȒȖȊȖȑ ǵ Ƿ Ȇȝȕȍȧ Ǵ Ǽ ȘȈșșȔȖȚȘȍȓ ȏȈȧȊȓȍȕȐȍ ȖȉȡȍșȚȊȈ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ ǬȥdzȍȒș Ȗ ȗȍȘȍșȔȖȚȘȍ Ȋ ȗȖȘȧȌȒȍ ȕȈȌȏȖȘȈ ȗȖșȚȈȕȖȊȓȍȕȐȧ ǬȍȊȧȚȖȋȖ ȈȘȉȐȚȘȈȎȕȖȋȖ ȈȗȍȓȓȧȞȐȖȕȕȖȋȖ șțȌȈ ȖȚ Ȑ ȗȖșȚȈȕȖȊȓȍȕȐȧ ǼȍȌȍȘȈȓȤȕȖȋȖ ȈȘȉȐȚȘȈȎȕȖȋȖ șțȌȈ ǴȖșȒȖȊșȒȖȋȖ ȖȒȘțȋȈ ȖȚ ȗȖ Ȍȍȓț 1 Ǩ ǨȘȉȐȚȘȈȎȕȖȋȖ șțȌȈ ȋȖȘȖȌȈ ǴȖșȒȊȣ Ǫ ȏȈșȍȌȈȕȐȐ ȗȘȐȕȧȓȐ țȟȈșȚȐȍ ȗȘȍȌșȚȈȊȐȚȍȓȐ ȖȚ ȏȈȧȊȐȚȍȓȧ ȖȉȡȍșȚȊȈ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ ǬȥdzȍȒș ȐșȚȞȈ ǷțȠȒȐȕȈ Ǩ ǹ ȖȚ ȖȉȡȍșȚȊȈ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ DzȈșșȐȖȗȍȧ ȖȚȊȍȚȟȐȒȈ ǴțȘȈȊșȒȐȑ ǹ Ǫ ǯȈșȓțȠȈȊ Ȑ ȖȉșțȌȐȊ ȌȖȒȓȈȌ șțȌȤȐ ǽȈȘȟȐȒȖȊȖȑ ǵ Ƿ Ȉ ȚȈȒȎȍ ȖȉȢȧșȕȍȕȐȧ ȗȘȍȌșȚȈȊȐȚȍȓȍȑ țȟȈșȚȊțȦȡȐȝ Ȋ Ȍȍȓȍ ȓȐȞ ǷȘȍȏȐȌȐțȔ țșȚȈȕȖȊȐȓ șȓȍȌțȦȡȍȍ ǶȉȡȍșȚȊȖ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ ǬȥdzȍȒș ȌȈȓȍȍ ȖȉȡȍșȚȊȖ ǬȥdzȍȒș

ȖȉȘȈȚȐȓȖșȤ Ȋ ǨȘȉȐȚȘȈȎȕȣȑ șțȌ ȋȖȘȖȌȈ ǴȖșȒȊȣ ș ȐșȒȖȔ Ȓ ȖȉȡȍșȚȊț ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ DzȈșșȐȖȗȍȧ ȌȈȓȍȍ ȖȉȡȍșȚȊȖ DzȈșșȐȖȗȍȧ Ȗ ȊȏȣșȒȈȕȐȐ Șțȉȓȍȑ ȖșȕȖȊȕȖȋȖ ȌȖȓȋȈ ȗȖ ȌȖȋȖȊȖȘț ȏȈȑȔȈ ȖȚ 1 Ȑ Șțȉȓȍȑ ȒȖȗȍȑȒȐ ȗȘȖȞȍȕȚȖȊ ȏȈ ȗȖȓȤȏȖȊȈȕȐȍ ȏȈȑȔȖȔ ȏȈ ȗȍȘȐȖȌ ș ȗȖ ș țȟȍȚȖȔ țȚȖȟȕȍȕȐȧ ȐșȒȖȊȣȝ ȚȘȍȉȖȊȈȕȐȑ Ȑ ȖȚȒȈȏȈ ȖȚ ȊȏȣșȒȈȕȐȧ ȗȖȊȣȠȍȕȕȣȝ ȗȘȖȞȍȕȚȖȊ Ȑ ȗȍȕȍȑ Dz țȟȈșȚȐȦ Ȋ Ȍȍȓȍ Ȋ ȒȈȟȍșȚȊȍ ȚȘȍȚȤȐȝ ȓȐȞ ȕȍ ȏȈȧȊȓȧȦȡȐȝ șȈȔȖșȚȖȧȚȍȓȤȕȣȝ ȚȘȍȉȖȊȈȕȐȑ ȖȚȕȖșȐȚȍȓȤȕȖ ȗȘȍȌȔȍȚȈ șȗȖȘȈ ȗȘȐȊȓȍȟȍȕȣ ȖȉȡȍșȚȊȖ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ ǷȈȘȚȕȍȘ ȌȈȓȍȍ ȖȉȡȍșȚȊȖ ǷȈȘȚȕȍȘ Ȑ ȖȉȡȍșȚȊȖ ș ȖȋȘȈȕȐȟȍȕȕȖȑ ȖȚȊȍȚșȚȊȍȕȕȖșȚȤȦ ǶȘȉȐȚȈ ȌȈȓȍȍ ȖȉȡȍșȚȊȖ ǶȘȉȐȚȈ ǸȍȠȍȕȐȍȔ ǨȘȉȐȚȘȈȎȕȖȋȖ șțȌȈ ȋȖȘȖȌȈ ǴȖșȒȊȣ ȖȚ ȐșȒȖȊȣȍ ȚȘȍȉȖȊȈȕȐȧ țȌȖȊȓȍȚȊȖȘȍȕȣ Ȋ ȖȚȕȖȠȍȕȐȐ ȊȏȣșȒȈȕȐȧ ȖșȕȖȊȕȖȋȖ ȌȖȓȋȈ Ȑ ȗȘȖȞȍȕȚȖȊ ȏȈ ȗȖȓȤȏȖȊȈȕȐȍ ȏȈȑȔȖȔ Ȋ ȟȈșȚȐ ȊȏȣșȒȈȕȐȧ ȗȖȊȣȠȍȕȕȣȝ ȗȘȖȞȍȕȚȖȊ Ȑ ȗȍȕȍȑ ȗȘȖȐȏȊȖȌșȚȊȖ ȗȖ Ȍȍȓț ȗȘȍȒȘȈȡȍȕȖ Ȋ șȊȧȏȐ ș ȖȚȒȈȏȖȔ ȐșȚȞȈ ȖȚ ȐșȒȈ ǷȖșȚȈȕȖȊȓȍȕȐȍȔ ǬȍȊȧȚȖȋȖ ȈȘȉȐȚȘȈȎȕȖȋȖ ȈȗȍȓȓȧȞȐȖȕȕȖȋȖ șțȌȈ ȖȚ ȘȍȠȍȕȐȍ șțȌȈ ȗȍȘȊȖȑ ȐȕșȚȈȕȞȐȐ ȖȚȔȍȕȍȕȖ Ȋ ȐșȒȍ ȖȚȒȈȏȈȕȖ ǹțȌ ȈȗȍȓȓȧȞȐȖȕȕȖȑ ȐȕșȚȈȕȞȐȐ ȗȘȐȠȍȓ Ȓ ȊȣȊȖȌț ȟȚȖ ȗȘȐ ȖȚșțȚșȚȊȐȐ ȖȘȐȋȐȕȈȓȈ ȌȖȋȖȊȖȘȈ ȏȈȑȔȈ Ȑ ȕȈȓȐȟȐȐ ȌȊțȝ ȍȋȖ ȒȖȗȐȑ șȖȌȍȘȎȈȡȐȝ ȗȘȖȚȐȊȖȘȍȟȐȊȣȍ șȊȍȌȍȕȐȧ Ȗ șȘȖȒȍ ȕȈ ȒȖȚȖȘȣȑ ȗȘȍȌȖșȚȈȊȓȍȕȣ ȌȍȕȍȎȕȣȍ șȘȍȌșȚȊȈ ȕȈșȚțȗȓȍȕȐȍ ȖȉȧȏȈȕȕȖșȚȐ ȖȚȊȍȚȟȐȒȈ ȗȖ ȊȖȏȊȘȈȚț șțȔȔȣ ȏȈȑȔȈ ȐșȚȞȖȔ ȕȍ ȌȖȒȈȏȈȕȖ ǼȍȌȍȘȈȓȤȕȣȑ ȈȘȉȐȚȘȈȎȕȣȑ șțȌ ǴȖșȒȖȊșȒȖȋȖ ȖȒȘțȋȈ ȗȖșȚȈȕȖȊȓȍȕȐȍȔ ȖȚ ȗȖșȚȈȕȖȊȓȍȕȐȍ șțȌȈ ȈȗȍȓȓȧȞȐȖȕȕȖȑ ȐȕșȚȈȕȞȐȐ ȖșȚȈȊȐȓ ȉȍȏ ȐȏȔȍȕȍȕȐȧ Ǫ ȏȈȧȊȓȍȕȐȐ ȗȖȌȈȕȕȖȔ Ȋ ǪȣșȠȐȑ ǨȘȉȐȚȘȈȎȕȣȑ ǹțȌ ǸȖșșȐȑșȒȖȑ ǼȍȌȍȘȈȞȐȐ Ȗ ȗȍȘȍșȔȖȚȘȍ ȗȖșȚȈȕȖȊȓȍȕȐȑ șțȌȖȊ ȈȗȍȓȓȧȞȐȖȕȕȖȑ Ȑ ȒȈșșȈȞȐȖȕȕȖȑ ȐȕșȚȈȕȞȐȑ Ȋ ȗȖȘȧȌȒȍ ȕȈȌȏȖȘȈ ȖȉȡȍșȚȊȖ ǬȥdzȍȒș ȗȘȖșȐȚ Ȑȝ ȖȚȔȍȕȐȚȤ șșȣȓȈȧșȤ ȕȈ ȕȈȘțȠȍȕȐȍ ȍȌȐȕȖȖȉȘȈȏȐȧ Ȋ ȚȖȓȒȖȊȈȕȐȐ Ȑ ȗȘȐȔȍȕȍȕȐȐ ȈȘȉȐȚȘȈȎȕȣȔȐ șțȌȈȔȐ ȕȖȘȔ ȗȘȈȊȈ ȘȍȠȍȕȐȍ șțȌȈ ȗȍȘȊȖȑ ȐȕșȚȈȕȞȐȐ ȖșȚȈȊȐȚȤ ȉȍȏ ȐȏȔȍȕȍȕȐȧ KWWS EDVH FRQVXOWDQW UX FRQV VWDWLF B B B GRFIUDPHVLPSOHBSULQW KWP"EDVH $5% Q PRGH SDUDV & & SDJH U


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